WRESSLE: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
WRESSLE
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€8,142
2024 · €61,767-€69,909
Equity
€266,096
2024 · €274,238-€8,142
Cash
€6,000
2024 · €13,025-€7,025
Balance sheet total
€991,837
2024 · €939,271+€52,566
Largest movements
Assets
- Receivables after one year +€100,103
up €100,103 (+34.7%), from €288,701 to €388,804
- Tangible fixed assets -€37,781
down €37,781 (-7.3%), from €520,429 to €482,648
of which Land and buildings: -€29,208
Equity and liabilities
- Trade debts +€95,655
up €95,655 (+37.0%), from €258,475 to €354,130
- Debts after one year -€29,551
down €29,551 (-14.2%), from €207,960 to €178,409
Income statement
- Gross operating margin -€92,428
down €92,428 (-73.0%), from €126,589 to €34,161
- Taxes -€20,329
down €20,329, from €20,327 to -€3
- Other operating charges -€1,604
no longer reported in 2025 (was €1,604)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2024
€61,767
Gross operating margin
-€92,428
Other operating charges
+€1,604
Financial income
-€3
Financial charges
+€589
Taxes
+€20,329
Result 2025
-€8,142
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€21,960
Investment
€0
Financing
-€28,985
Cash 2024
€13,025
From operations (derived)
+€21,960
Net result for the year
-€8,142
Depreciation
+€37,781
Receivables after one year
-€100,103
Receivables within one year
+€2,712
Deferred charges and accrued income
+€19
Trade debts
+€95,655
Tax, wage and social debts
-€5,961
Financing
-€28,985
Debts after one year
-€29,551
Current portion of long-term debt
+€566
Cash 2025
€6,000
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €939,271 | €991,837 | +€52,566 | +5.6% |
| Fixed assets | 21/28 | €520,429 | €482,648 | -€37,781 | -7.3% |
| Tangible fixed assets | 22/27 | €520,429 | €482,648 | -€37,781 | -7.3% |
| Land and buildings | 22 | €461,504 | €432,296 | -€29,208 | -6.3% |
| Furniture and vehicles | 24 | €26,635 | €18,063 | -€8,572 | -32.2% |
| Other tangible fixed assets | 26 | €32,290 | €32,290 | = | 0.0% |
| Current assets | 29/58 | €418,842 | €509,189 | +€90,347 | +21.6% |
| Amounts receivable after more than one year | 29 | €288,701 | €388,804 | +€100,103 | +34.7% |
| Other amounts receivable | 291 | €288,701 | €388,804 | +€100,103 | +34.7% |
| Stocks and contracts in progress | 3 | €98,296 | €98,296 | = | 0.0% |
| Stocks | 30/36 | €98,296 | €98,296 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,594 | €15,882 | -€2,712 | -14.6% |
| Trade receivables | 40 | €15,594 | €12,880 | -€2,714 | -17.4% |
| Other amounts receivable | 41 | €3,000 | €3,003 | +€3 | +0.1% |
| Cash at bank and in hand | 54/58 | €13,025 | €6,000 | -€7,025 | -53.9% |
| Deferred charges and accrued income | 490/1 | €226 | €207 | -€19 | -8.3% |
| Total equity and liabilities | 10/49 | €939,271 | €991,837 | +€52,566 | +5.6% |
| Equity | 10/15 | €274,238 | €266,096 | -€8,142 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €253,778 | €245,636 | -€8,142 | -3.2% |
| Amounts payable | 17/49 | €665,033 | €725,741 | +€60,709 | +9.1% |
| Amounts payable after more than one year | 17 | €207,960 | €178,409 | -€29,551 | -14.2% |
| Financial debts | 170/4 | €207,960 | €178,409 | -€29,551 | -14.2% |
| Amounts payable within one year | 42/48 | €454,819 | €545,078 | +€90,259 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €28,985 | €29,551 | +€566 | +2.0% |
| Trade debts | 44 | €258,475 | €354,130 | +€95,655 | +37.0% |
| Suppliers | 440/4 | €258,475 | €354,130 | +€95,655 | +37.0% |
| Advances received on contracts in progress | 46 | €645 | €645 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,796 | €6,835 | -€5,961 | -46.6% |
| Taxes | 450/3 | €12,796 | €6,835 | -€5,961 | -46.6% |
| Other amounts payable | 47/48 | €153,918 | €153,918 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,254 | €2,254 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,781 | €37,781 | = | 0.0% |
| Other operating charges | 640/8 | €1,604 | - | -€1,604 | |
| Gross operating margin | 9900 | €126,589 | €34,161 | -€92,428 | -73.0% |
| Operating profit (loss) | 9901 | €87,205 | -€3,620 | -€90,824 | |
| Financial income | 75/76B | €15 | €12 | -€3 | -19.7% |
| Recurring financial income | 75 | €15 | €12 | -€3 | -19.7% |
| Financial charges | 65/66B | €5,127 | €4,538 | -€589 | -11.5% |
| Recurring financial charges | 65 | €5,127 | €4,538 | -€589 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €82,093 | -€8,145 | -€90,238 | |
| Income taxes | 67/77 | €20,327 | -€3 | -€20,329 | |
| Profit (loss) for the period | 9904 | €61,767 | -€8,142 | -€69,909 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,767 | -€8,142 | -€69,909 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.